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IRS-authorized e-file provider · not the IRS

Nonprofit · EIN 84-3243945

LEGACY CELLAR FOUNDATION

Tax-exempt · LAGUNA HILLS, CA 92653

Financials

$57K$303K2023$121K$132K2024$30K$96K2025
Revenue Expenses · by fiscal year end
Financials of LEGACY CELLAR FOUNDATION by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2025990-EZ$30,375$96,225-$65,850$7,215$95,012-$87,797
December 31, 2024990-EZ$121,402$132,282-$10,880$55,577$77,524-$21,947
December 31, 2023990-EZ$56,935$302,693-$245,758$27,852$160,469-$132,617
Financial details: 990-EZ for the year ended December 31, 2025

Revenue

Contributions, gifts and grants
$30,375

Expenses

Grants and similar amounts paid
$7,122
Compensation of officers, directors and key employees
$0
Professional fees and payments to contractors
$29,325
Occupancy
$36,242
Printing, publications and postage
$13,889
Other expenses
$9,647
Program services (functional)
$75,362

Balance sheet and other

Total assets, start of year
$55,577
Total assets, end of year
$7,215
Total liabilities, end of year
$95,012
Net assets, end of year
-$87,797
Cash, savings and investments
$2,700
Gross receipts
$30,375

From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.

Officers, directors and key employees

As listed on the 990-EZ for the year ended December 31, 2025, highest compensation first.

NameTitleHours / weekCompensation
Jeffrey CovaCFO1$0
James LucePresident1$0
990-EZ for the year ended December 31, 2024: 2 people
NameTitleHours / weekCompensation
Jeffrey CovaCFO1$0
James LucePresident1$0
990-EZ for the year ended December 31, 2023: 3 people
NameTitleHours / weekCompensation
Jeffrey CovaCFO1$0
James LucePresident1$0
Garth HodgdonDirector40$0

Address and contacts

Address (IRS master file)
23091 MILL CREEK DR, LAGUNA HILLS, CA 92653-1258
Mailing address (990-N for 2019)
23091 Mill Creek, Laguna Hills CA 92653
Principal officer (990-N for 2019)
James Luce, 23091 Mill Creek, Laguna Hills CA 92653
Signed the 990-EZ
Laila Renaud, CPA
Phone
(949) 242-7711
Return prepared by
Laila Renaud

California records

California keeps its own records of charities and corporations. Search them by EIN 84-3243945 or by the name LEGACY CELLAR FOUNDATION.

Attorney General, Registry of Charities and Fundraisers
Registration status and filed reports (CT-TR-1, RRF-1)

Mission

The Legacy Cellar Foundation is a 501c3 donor-advised fund that will collect, authenticate and liquidate your wine collection for charitable purposes.

990-EZ for the year ended December 31, 2025

Program accomplishments

  • GiveAway
    Expenses $62,882
  • Other
    Expenses $12,480

What it must file and when

IRS records say it files Form 990-N (e-Postcard). Gross receipts normally $50,000 or less. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.

Tax yearYear endedDueIRS public records
2025December 31, 2025May 15, 2026990-EZ on file
2024December 31, 2024May 15, 2025990-EZ on file
2023December 31, 2023May 15, 2024990-EZ on file

File the 2026 990-N for LEGACY CELLAR FOUNDATION

Due May 17, 2027 · e-filed with the IRS by 990.tax, an IRS-authorized e-file provider

IRS record

EIN
84-3243945
Tax-exempt status
501(c)(3): Charitable, religious, educational or scientific organization
Foundation status
Publicly supported organization (170(b)(1)(A)(vi))
Donations deductible (Pub 78)
Public charity, 50% deduction limit
Exempt since
2020
Accounting year ends
December
Files
Form 990-N (e-Postcard)
Assets (IRS master file)
$7,215
Income (IRS master file)
$30,375

Filing history

FormYear endedRevenueExpensesAssetsReturn
990-EZDecember 2025$30,375$96,225$7,215IRS
990-EZDecember 2024$121,402$132,282$55,577IRS
990-EZDecember 2023$56,935$302,693$27,852XML
990December 2022$541,691$658,439$254,515IRS
990December 2021–––IRS
990-N for 2019
Officer: James Luce
December 31, 2019≤ $50,000 receipts––e-Postcard

990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 84-3243945).

Questions about LEGACY CELLAR FOUNDATION

What is the EIN of LEGACY CELLAR FOUNDATION?
The employer identification number (EIN) of LEGACY CELLAR FOUNDATION is 84-3243945.
Is LEGACY CELLAR FOUNDATION tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2020.
Are donations to LEGACY CELLAR FOUNDATION tax-deductible?
Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
Which annual return does LEGACY CELLAR FOUNDATION file?
Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
When is the next return of LEGACY CELLAR FOUNDATION due?
The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
When did LEGACY CELLAR FOUNDATION last file with the IRS?
The latest return in the IRS public files is the 990-EZ for the year ended December 2025.
Who is the principal officer of LEGACY CELLAR FOUNDATION?
The 990-N for 2019 names James Luce.
Who are the officers and directors of LEGACY CELLAR FOUNDATION?
The 990-EZ for the year ended December 31, 2025 lists 2 people; 0 received compensation from the organization.
How much revenue does LEGACY CELLAR FOUNDATION have?
On its 990-EZ for the year ended December 31, 2025 it reported revenue of $30,375, expenses of $96,225 and total assets of $7,215 at year end.

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